[DOWNLOAD] "Is the Tax Expenditure Concept Still Relevant?" by National Tax Journal ~ Book PDF Kindle ePub Free

eBook details
- Title: Is the Tax Expenditure Concept Still Relevant?
- Author : National Tax Journal
- Release Date : January 01, 2003
- Genre: Business & Personal Finance,Books,
- Pages : * pages
- Size : 267 KB
Description
INTRODUCTION The term "tax expenditure" is attributed to Stanley S. Surrey who, as Assistant Secretary of the U.S. Treasury for Tax Policy, instructed his staff to compile a list of preferences and concessions in the income tax that had the nature of expenditure programs. His goal was straightforward: to draw attention to these items in hopes of building momentum for tax reform, which would redirect the tax system toward its core function of raising revenues.
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